Browsing by Author "Ester Kessy"

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    Electronic tax system and business taxation performance: a case study of engineering firms in Uganda
    (Uganda Christian University, 2026-04-23) Ester Kessy
    This research paper analysed how the effect of the introduction of electronic tax systems on the performance of business taxation on the engineering businesses in Uganda. This research aimed at fulfilling the following three objectives; first, in gauging the effects of e-tax (e-tax) system on the business taxation performance; second, to examine the relationship between e- tax compliance and taxation efficiency and thirdly, to determine the challenges facing engineering firms in enforcing the tax system. The theoretical framework relied on the Technology Acceptance Model (TAM) in which technology acceptance can be regarded as the perception of usefulness and effortlessness. It takes into consideration the Theory of Compliance, which studies the effects of enforcement and support structures on the behavior of taxpayers. It used a cross-sectional survey which was done through qualitative and quantitative methods with an objective of 100 registered firms in Uganda. The sample was selected among a group of 80 participants who was a representation of managers, accountants, and engineers through purposive and stratified sampling techniques. The structured questionnaire and document review were used as a source of data collection. Data were analysed through SPSS, both to give a descriptive and inferential statistics analysis and qualitative data analysed thematically. electronic taxation systems are effective in business taxation performance in terms of improved accuracy in tax calculation, minimization of filing errors, and submission in a timely manner. Correlation analysis proved that there were strong positive relationships in e-tax utilization and taxation performance and regression analysis showed that the e-tax utilization justified a significant proportion (61%) of the variance of the taxation performance. issues that have affected this include bad ICT infrastructure and the inability to depend on the internet to carry out business at remote project sites, low levels of digital literacy and lack of proper training among staff members in firms. This research concludes that even though the electronic tax systems have a positive relationship with the performance of the business in terms of tax remittance through compliance and accuracy, and the system design in order to realize the benefits fully. To rectify such a knot the study has suggested to the engineering companies to invest in constant employee training and taxation boards who invest in digital infrastructure, especially in project engineering company customizing the system to suit financial realities of the engineering industry. These results give sector a results that usable in wider policy development to enhance digital taxation in the engineering sector in Uganda and can act as a case study during other policy developments in project-based industries.